الضريبة على القيمة المضافة و إمكانية تطبيقها في العراق : نموذج مقترح للتطبيق في العراق

الملخص EN

The research aims at showing the extent to which the value added tax in Iraq can be applied in terms of the Iraqi tax institution or the Iraqi society, based on the hypothesis that the tax administration in Iraq can apply the value added tax and that the employees in this department are qualified for this.

Through the system of accounting for the files of companies registered in the companies section, The conclusions indicated that the introduction of VAT in Iraq can be considered a tax reform well in order to provide a tax resource to replace customs duties..